Annual Return/Report of Employee Benefit Plan

Transcription

1 Form 5500 Department of the Treasury Internal Revenue Department of Labor Employee Benefits Security Administration Pension Benefit Guaranty Corporation Part I Annual Return/Report of Employee Benefit Plan This form is required to be filed for employee benefit plans under sections 104 and 4065 of the Employee Retirement Income Security Act of 1974 (ERISA) and sections 6047, 6057, and 6058(a) of the Internal Revenue Code (the Code). Complete all entries in accordance with the instructions to the Form Annual Report Identification Information For calendar plan year 2015 or fiscal plan year beginning 01/01/2015 A X a multiemployer plan; This return/report is for: X a single-employer plan; X a DFE (specify) _C_ OMB Nos This Form is Open to Public Inspection and ending 12/31/2015 X a multiple-employer plan (Filers checking this box must attach a list of participating employer information in accordance with the form instructions); or B This return/report is: X the first return/report; X the final return/report; X an amended return/report; X a short plan year return/report (less than 12 months). C If the plan is a collectively-bargained plan, check here X D Check box if filing under: X Form 5558; X automatic extension; X the DFVC program; X special extension (enter description) E Part II Basic Plan Information enter all requested information 1a Name of plan WRITERS' GUILD - INDUSTRY HEALTH FUND 2a Plan sponsor s name (employer, if for a single-employer plan) Mailing address (include room, apt., suite no. and street, or P.O. Box) City or town, state or province, country, and ZIP or foreign postal code (if foreign, see instructions) TRUSTEES WRITERS GUILD - INDUSTRY HEALTH FUND D/B/A 2900 c/o W. ALAMEDA AVENUE, SUITE 1100 BURBANK, CA E E CITYEFGHI AB, ST UK Caution: A penalty for the late or incomplete filing of this return/report will be assessed unless reasonable cause is established. 1b Three-digit plan number (PN) c Effective date of plan YYYY-MM-DD 06/16/1968 2b Employer Identification Number (EIN) c Plan Sponsor s telephone number d Business code (see instructions) Under penalties of perjury and other penalties set forth in the instructions, I declare that I have examined this return/report, including accompanying schedules, statements and attachments, as well as the electronic version of this return/report, and to the best of my knowledge and belief, it is true, correct, and complete. SIGN HERE Filed with authorized/valid electronic signature. YYYY-MM-DD 10/17/2016 JIM HEDGES E Signature of plan administrator Date Enter name of individual signing as plan administrator SIGN HERE YYYY-MM-DD E Signature of employer/plan sponsor Date Enter name of individual signing as employer or plan sponsor SIGN HERE YYYY-MM-DD E Signature of DFE Date Enter name of individual signing as DFE Preparer s telephone number Preparer s name (including firm name, if applicable) and address (include room or suite number) For Paperwork Reduction Act Notice and OMB Control Numbers, see the instructions for Form Form 5500 (2015) v

2 Form 5500 (2015) Page 2 3a Plan administrator s name and address XSame X as Plan Sponsor c/o E E CITYEFGHI AB, ST UK 4 If the name and/or EIN of the plan sponsor has changed since the last return/report filed for this plan, enter the name, EIN and the plan number from the last return/report: a Sponsor s name 3b Administrator s EIN c Administrator s telephone number b EIN c PN Total number of participants at the beginning of the plan year Number of participants as of the end of the plan year unless otherwise stated (welfare plans complete only lines 6a(1), 6a(2), 6b, 6c, and 6d). a(1) Total number of active participants at the beginning of the plan year... 6a(1) a(2) Total number of active participants at the end of the plan year... 6a(2) b Retired or separated participants receiving benefits... 6b c Other retired or separated participants entitled to future benefits... 6c d Subtotal. Add lines 6a(2), 6b, and 6c.... 6d e Deceased participants whose beneficiaries are receiving or are entitled to receive benefits.... 6e f Total. Add lines 6d and 6e.... 6f g Number of participants with account balances as of the end of the plan year (only defined contribution plans complete this item)... 6g h Number of participants that terminated employment during the plan year with accrued benefits that were less than 100% vested... 6h Enter the total number of employers obligated to contribute to the plan (only multiemployer plans complete this item) a If the plan provides pension benefits, enter the applicable pension feature codes from the List of Plan Characteristics Codes in the instructions: b If the plan provides welfare benefits, enter the applicable welfare feature codes from the List of Plan Characteristics Codes in the instructions: 4A 4B 9a Plan funding arrangement (check all that apply) X 9b Plan benefit arrangement (check all that apply) X (1) X Insurance (1) X Insurance (2) X Code section 412(3) insurance contracts (2) X Code section 412(3) insurance contracts X 4D 4E 4Q (3) X Trust (3) X Trust (4) X General assets of the sponsor (4) X General assets of the sponsor 10 Check all applicable boxes in 10a and 10b to indicate which schedules are attached, and, where indicated, enter the number attached. (See instructions) X a Pension Schedules (1) X R (Retirement Plan Information) (2) X MB (Multiemployer Defined Benefit Plan and Certain Money Purchase Plan Actuarial Information) - signed by the plan actuary (3) X SB (Single-Employer Defined Benefit Plan Actuarial Information) - signed by the plan actuary b General Schedules (1) X H (Financial Information) (2) X I (Financial Information Small Plan) (3) X 1 A (Insurance Information) (4) X C ( Provider Information) (5) X D (DFE/Participating Plan Information) (6) X G (Financial Transaction Schedules)

3 Form 5500 (2015) Page 3 Part III Form M-1 Compliance Information (to be completed by welfare benefit plans) 11a If the plan provides welfare benefits, was the plan subject to the Form M-1 filing requirements during the plan year? (See instructions and 29 CFR ) X No If Yes is checked, complete lines 11b and 11c. 11b Is the plan currently in compliance with the Form M-1 filing requirements? (See instructions and 29 CFR )... X Yes 11c Enter the Receipt Confirmation Code for the 2015 Form M-1 annual report. If the plan was not required to file the 2015 Form M-1 annual report, enter the Receipt Confirmation Code for the most recent Form M-1 that was required to be filed under the Form M-1 filing requirements. (Failure to enter a valid Receipt Confirmation Code will subject the Form 5500 filing to rejection as incomplete.) Receipt Confirmation Code X No

4 SCHEDULE A (Form 5500) Department of the Treasury Internal Revenue Department of Labor Employee Benefits Security Administration Pension Benefit Guaranty Corporation For calendar plan year 2015 or fiscal plan year beginning A Name of plan WRITERS' GUILD - INDUSTRY HEALTH FUND Insurance Information This schedule is required to be filed under section 104 of the Employee Retirement Income Security Act of 1974 (ERISA). File as an attachment to Form Insurance companies are required to provide the information pursuant to ERISA section 103(a)(2). E FGHI C Plan sponsor s name as shown on line 2a of Form 5500 TRUSTEES WRITERS GUILD - INDUSTRY HEALTH FUND B and ending Three-digit OMB No This Form is Open to Public Inspection 12/31/2015 plan number (PN) 001 D Employer Identification Number (EIN) E FGHI Part I Information Concerning Insurance Contract Coverage, Fees, and Commissions Provide information for each contract on a separate Schedule A. Individual contracts grouped as a unit in Parts II and III can be reported on a single Schedule A. 1 Coverage Information: (a) Name of insurance carrier HARTFORD LIFE AND ACCIDENT EIN NAIC code Contract or identification number Approximate number of persons covered at end of policy or contract year From Policy or contract year E E YYYY-MM-DD YYYY-MM-DD 2 Insurance fee and commission information. Enter the total fees and total commissions paid. List in line 3 the agents, brokers, and other persons in descending order of the amount paid. (a) Total amount of commissions paid Total amount of fees paid 0 0 To 3 Persons receiving commissions and fees. (Complete as many entries as needed to report all persons). (a) Name and address of the agent, broker, or other person to whom commissions or fees were paid E E E CITY56789 AB, ST Amount of sales and base commissions paid Amount Fees and other commissions paid Purpose - - E (a) Name and address of the agent, broker, or other person to whom commissions or fees were paid E E E CITY56789 AB, ST Amount of sales and base commissions paid G Amount 01/01/2015 Fees and other commissions paid Purpose - - E For Paperwork Reduction Act Notice and OMB Control Numbers, see the instructions for Form /01/ /31/2015 Organization code 1 Organization code 1 Schedule A (Form 5500) 2015 v

5 Schedule A (Form 5500) 2015 Page 2-1 x 1 (a) Name and address of the agent, broker, or other person to whom commissions or fees were paid E E E CITY56789 AB, ST Amount of sales and base commissions paid Amount Fees and other commissions paid Purpose - - E (a) Name and address of the agent, broker, or other person to whom commissions or fees were paid E E E CITY56789 AB, ST Amount of sales and base commissions paid Amount Fees and other commissions paid Purpose - - E (a) Name and address of the agent, broker, or other person to whom commissions or fees were paid E E E CITY56789 AB, ST Amount of sales and base commissions paid Amount Fees and other commissions paid Purpose - - E (a) Name and address of the agent, broker, or other person to whom commissions or fees were paid E E E CITY56789 AB, ST Amount of sales and base commissions paid Amount Fees and other commissions paid Purpose - - E (a) Name and address of the agent, broker, or other person to whom commissions or fees were paid E E E CITY56789 AB, ST Amount of sales and base commissions paid Amount Fees and other commissions paid Purpose - - E Organization code 1 Organization code 1 Organization code 1 Organization code 1 Organization code 1

6 Schedule A (Form 5500) 2015 Page 3 Part II Investment and Annuity Contract Information Where individual contracts are provided, the entire group of such individual contracts with each carrier may be treated as a unit for purposes of this report. 4 Current value of plan s interest under this contract in the general account at year end Current value of plan s interest under this contract in separate accounts at year end Contracts With Allocated Funds: a State the basis of premium rates b Premiums paid to carrier... 6b - c Premiums due but unpaid at the end of the year... 6c - d 6d - If the carrier, service, or other organization incurred any specific costs in connection with the acquisition or retention of the contract or policy, enter amount.... Specify nature of costs e Type of contract: (1) X individual policies (2) X group deferred annuity (3) X other (specify) f If contract purchased, in whole or in part, to distribute benefits from a terminating plan, check here X 7 Contracts With Unallocated Funds (Do not include portions of these contracts maintained in separate accounts) a Type of contract: (1) X deposit administration (2) X immediate participation guarantee (3) X guaranteed investment (4) X other b Balance at the end of the previous year... 7b - c Additions: (1) Contributions deposited during the year... 7c(1) - (2) Dividends and credits... 7c(2) - (3) Interest credited during the year... 7c(3) - (4) Transferred from separate account... 7c(4) - (5) Other (specify below)... 7c(5) - (6)Total additions... 7c(6) - d Total of balance and additions (add lines 7b and 7c(6)).... 7d - e Deductions: (1) Disbursed from fund to pay benefits or purchase annuities during year 7e(1) - (2) Administration charge made by carrier... 7e(2) - (3) Transferred to separate account... 7e(3) - (4) Other (specify below)... 7e(4) - (5) Total deductions... 7e(5) - f Balance at the end of the current year (subtract line 7e(5) from line 7d)... 7f -

7 Part III Schedule A (Form 5500) 2015 Page 4 Welfare Benefit Contract Information If more than one contract covers the same group of employees of the same employer(s) or members of the same employee organizations(s), the information may be combined for reporting purposes if such contracts are experience-rated as a unit. Where contracts cover individual employees, the entire group of such individual contracts with each carrier may be treated as a unit for purposes of this report. 8 Benefit and contract type (check all applicable boxes) a X Health (other than dental or vision) b X Dental c X Vision d X Life insurance e X Temporary disability (accident and sickness) f X Long-term disability g X Supplemental unemployment h X Prescription drug i X Stop loss (large deductible) j X HMO contract k X PPO contract l X Indemnity contract m X Other (specify) AD&D ABCKEFGHI E 9 Experience-rated contracts: a Premiums: (1) Amount received... 9a(1) - (2) Increase (decrease) in amount due but unpaid... 9a(2) - (3) Increase (decrease) in unearned premium reserve... 9a(3) - (4) Earned ((1) + (2) - (3))... 9a(4) - b Benefit charges (1) Claims paid... 9b(1) - (2) Increase (decrease) in claim reserves... 9b(2) - (3) Incurred claims (add (1) and (2))... 9b(3) (4) Claims charged... 9b(4) c Remainder of premium: (1) Retention charges (on an accrual basis) -- - (A) Commissions... 9c(1)(A) - (B) Administrative service or other fees... 9c(1)(B) - (C) Other specific acquisition costs... 9c(1)(C) - (D) Other expenses... 9c(1)(D) - (E) Taxes... 9c(1)(E) - (F) Charges for risks or other contingencies... 9c(1)(F) - (G) Other retention charges... 9c(1)(G) - (H) Total retention... 9c(1)(H) - (2) Dividends or retroactive rate refunds. (These amounts were X paid in cash, or X credited.)... 9c(2) - d Status of policyholder reserves at end of year: (1) Amount held to provide benefits after retirement... 9d(1) - (2) Claim reserves... 9d(2) - (3) Other reserves... 9d(3) - e Dividends or retroactive rate refunds due. (Do not include amount entered in line 9c(2).)... 9e - 10 Nonexperience-rated contracts: a Total premiums or subscription charges paid to carrier... 10a - b If the carrier, service, or other organization incurred any specific costs in connection with the acquisition or retention of the contract or policy, other than reported in Part I, line 2 above, report amount b - Specify nature of costs Part IV Provision of Information 11 Did the insurance company fail to provide any information necessary to complete Schedule A?... X No 12 If the answer to line 11 is Yes, specify the information not provided. E

8 Schedule C (Form 5500) 2011 Page 1 SCHEDULE C (Form 5500) Department of the Treasury Internal Revenue Department of Labor Employee Benefits Security Administration Pension Benefit Guaranty Corporation For calendar plan year 2015 or fiscal plan year beginning A Name of plan WRITERS' GUILD - INDUSTRY HEALTH FUND Provider Information This schedule is required to be filed under section 104 of the Employee Retirement Income Security Act of 1974 (ERISA). File as an attachment to Form /01/2015 and ending B Three-digit 12/31/2015 plan number (PN) 001 OMB No This Form is Open to Public Inspection. 501 C Plan sponsor s name as shown on line 2a of Form 5500 TRUSTEES WRITERS GUILD - INDUSTRY HEALTH FUND D Employer Identification Number (EIN) Part I Provider Information (see instructions) You must complete this Part, in accordance with the instructions, to report the information required for each person who received, directly or indirectly, $5,000 or more in total compensation (i.e., money or anything else of monetary value) in connection with services rendered to the plan or the person's position with the plan during the plan year. If a person received only eligible indirect compensation for which the disclosures, you are required to answer line 1 but are not required to include that person when completing the remainder of this Part. 1 Information on Persons Receiving Only Eligible Indirect Compensation a Check "Yes" or "No" to indicate whether you are excluding a person from the remainder of this Part because they received only eligible indirect compensation for which the disclosures (see instructions for definitions and conditions) X No b If you answered line 1a Yes, enter the name and EIN or address of each person providing the required disclosures for the service providers who received only eligible indirect compensation. Complete as many entries as needed (see instructions). Enter name and EIN or address of person who provided you disclosures on eligible indirect compensation BOOMERS OAKTREE CAP MGMT Enter name and EIN or address of person who provided you disclosure on eligible indirect compensation Enter name and EIN or address of person who provided you disclosures on eligible indirect compensation Enter name and EIN or address of person who provided you disclosures on eligible indirect compensation For Paperwork Reduction Act Notice and OMB Control Numbers, see the instructions for Form 5500 Schedule C (Form 5500) 2015 v

9 Schedule C (Form 5500) 2015 Page 2-1 x 1 Enter name and EIN or address of person who provided you disclosures on eligible indirect compensation Enter name and EIN or address of person who provided you disclosures on eligible indirect compensation Enter name and EIN or address of person who provided you disclosures on eligible indirect compensation Enter name and EIN or address of person who provided you disclosures on eligible indirect compensation Enter name and EIN or address of person who provided you disclosures on eligible indirect compensation Enter name and EIN or address of person who provided you disclosures on eligible indirect compensation Enter name and EIN or address of person who provided you disclosures on eligible indirect compensation Enter name and EIN or address of person who provided you disclosures on eligible indirect compensation

10 Schedule C (Form 5500) 2015 Page 3-1 x 1 2. Information on Other Providers Receiving Direct or Indirect Compensation. Except for those persons for whom you answered Yes to line 1a above, complete as many entries as needed to list each person receiving, directly or indirectly, $5,000 or more in total compensation (i.e., money or anything else of value) in connection with services rendered to the plan or their position with the plan during the plan year. (See instructions). SIGMANET INC If none, NIGRO KARLIN SEGAL & FELDSTEIN If none, VITECH SYSTEMS GROUP, INC If none,

11 Schedule C (Form 5500) 2015 Page 3-1 x 2 2. Information on Other Providers Receiving Direct or Indirect Compensation. Except for those persons for whom you answered Yes to line 1a above, complete as many entries as needed to list each person receiving, directly or indirectly, $5,000 or more in total compensation (i.e., money or anything else of value) in connection with services rendered to the plan or their position with the plan during the plan year. (See instructions). PROSKAUER ROSE LLP If none, ADMINISTRATIVE SYSTEMS INC If none, If none,

12 Schedule C (Form 5500) 2015 Page 3-1 x 3 2. Information on Other Providers Receiving Direct or Indirect Compensation. Except for those persons for whom you answered Yes to line 1a above, complete as many entries as needed to list each person receiving, directly or indirectly, $5,000 or more in total compensation (i.e., money or anything else of value) in connection with services rendered to the plan or their position with the plan during the plan year. (See instructions). BEECHER CARLSON HOLDINGS INC If none, If none, ERNST & YOUNG LLP If none,

13 Schedule C (Form 5500) 2015 Page 3-1 x 4 2. Information on Other Providers Receiving Direct or Indirect Compensation. Except for those persons for whom you answered Yes to line 1a above, complete as many entries as needed to list each person receiving, directly or indirectly, $5,000 or more in total compensation (i.e., money or anything else of value) in connection with services rendered to the plan or their position with the plan during the plan year. (See instructions). SEGAL If none, PREDICTIVE TECHNOLOGIES, INC If none, SWITCH LTD If none,

14 Schedule C (Form 5500) 2015 Page 3-1 x 5 2. Information on Other Providers Receiving Direct or Indirect Compensation. Except for those persons for whom you answered Yes to line 1a above, complete as many entries as needed to list each person receiving, directly or indirectly, $5,000 or more in total compensation (i.e., money or anything else of value) in connection with services rendered to the plan or their position with the plan during the plan year. (See instructions). NEXUS IS, INC If none, NORTHERN TRUST If none, If none,

15 Schedule C (Form 5500) 2015 Page 3-1 x 6 2. Information on Other Providers Receiving Direct or Indirect Compensation. Except for those persons for whom you answered Yes to line 1a above, complete as many entries as needed to list each person receiving, directly or indirectly, $5,000 or more in total compensation (i.e., money or anything else of value) in connection with services rendered to the plan or their position with the plan during the plan year. (See instructions). HIRSCH ADELL If none, WAVE TECHNOLOGY SOLUTIONS GRP If none, If none,

16 Schedule C (Form 5500) 2015 Page 3-1 x 7 2. Information on Other Providers Receiving Direct or Indirect Compensation. Except for those persons for whom you answered Yes to line 1a above, complete as many entries as needed to list each person receiving, directly or indirectly, $5,000 or more in total compensation (i.e., money or anything else of value) in connection with services rendered to the plan or their position with the plan during the plan year. (See instructions) If none, MILLER, KAPLAN, ARASE & CO If none, If none,

17 Schedule C (Form 5500) 2015 Page 3-1 x 8 2. Information on Other Providers Receiving Direct or Indirect Compensation. Except for those persons for whom you answered Yes to line 1a above, complete as many entries as needed to list each person receiving, directly or indirectly, $5,000 or more in total compensation (i.e., money or anything else of value) in connection with services rendered to the plan or their position with the plan during the plan year. (See instructions) If none, If none, If none,

18 Schedule C (Form 5500) 2015 Page 3-1 x 9 2. Information on Other Providers Receiving Direct or Indirect Compensation. Except for those persons for whom you answered Yes to line 1a above, complete as many entries as needed to list each person receiving, directly or indirectly, $5,000 or more in total compensation (i.e., money or anything else of value) in connection with services rendered to the plan or their position with the plan during the plan year. (See instructions). IBM CORPORATION If none, If none, If none,

19 Schedule C (Form 5500) 2015 Page 3-1 x Information on Other Providers Receiving Direct or Indirect Compensation. Except for those persons for whom you answered Yes to line 1a above, complete as many entries as needed to list each person receiving, directly or indirectly, $5,000 or more in total compensation (i.e., money or anything else of value) in connection with services rendered to the plan or their position with the plan during the plan year. (See instructions) If none, CAL NET ENTERPRISES LLC If none, JAMES M. CONSIDINE, MD MBA CABOT ROAD LAGUNA HILLS, CA If none,

20 Schedule C (Form 5500) 2015 Page 3-1 x Information on Other Providers Receiving Direct or Indirect Compensation. Except for those persons for whom you answered Yes to line 1a above, complete as many entries as needed to list each person receiving, directly or indirectly, $5,000 or more in total compensation (i.e., money or anything else of value) in connection with services rendered to the plan or their position with the plan during the plan year. (See instructions). CISCO SYSTEMS CAPITAL CORP If none, If none, If none,

21 Schedule C (Form 5500) 2015 Page 3-1 x Information on Other Providers Receiving Direct or Indirect Compensation. Except for those persons for whom you answered Yes to line 1a above, complete as many entries as needed to list each person receiving, directly or indirectly, $5,000 or more in total compensation (i.e., money or anything else of value) in connection with services rendered to the plan or their position with the plan during the plan year. (See instructions). PART D ADVISORS, INC If none, If none, If none,

22 Schedule C (Form 5500) 2015 Page 3-1 x Information on Other Providers Receiving Direct or Indirect Compensation. Except for those persons for whom you answered Yes to line 1a above, complete as many entries as needed to list each person receiving, directly or indirectly, $5,000 or more in total compensation (i.e., money or anything else of value) in connection with services rendered to the plan or their position with the plan during the plan year. (See instructions) If none, If none, If none,

23 Schedule C (Form 5500) 2015 Page 3-1 x Information on Other Providers Receiving Direct or Indirect Compensation. Except for those persons for whom you answered Yes to line 1a above, complete as many entries as needed to list each person receiving, directly or indirectly, $5,000 or more in total compensation (i.e., money or anything else of value) in connection with services rendered to the plan or their position with the plan during the plan year. (See instructions) If none, If none, If none,

24 Schedule C (Form 5500) 2015 Page 3-1 x Information on Other Providers Receiving Direct or Indirect Compensation. Except for those persons for whom you answered Yes to line 1a above, complete as many entries as needed to list each person receiving, directly or indirectly, $5,000 or more in total compensation (i.e., money or anything else of value) in connection with services rendered to the plan or their position with the plan during the plan year. (See instructions) If none, ORACLE AMERICA, INC If none, COMMUNICO LTD 19 LUDLOW RD SUITE 102 WESTPORT, CT If none,

25 Schedule C (Form 5500) 2015 Page 3-1 x Information on Other Providers Receiving Direct or Indirect Compensation. Except for those persons for whom you answered Yes to line 1a above, complete as many entries as needed to list each person receiving, directly or indirectly, $5,000 or more in total compensation (i.e., money or anything else of value) in connection with services rendered to the plan or their position with the plan during the plan year. (See instructions) If none, ROBERT A. SHAKMAN, MD, M.P.H ISLAND VIEW DRIVE VENTURA, CA If none, If none,

26 Schedule C (Form 5500) 2015 Page 3-1 x Information on Other Providers Receiving Direct or Indirect Compensation. Except for those persons for whom you answered Yes to line 1a above, complete as many entries as needed to list each person receiving, directly or indirectly, $5,000 or more in total compensation (i.e., money or anything else of value) in connection with services rendered to the plan or their position with the plan during the plan year. (See instructions) If none, If none, If none,

27 Schedule C (Form 5500) 2015 Page 3-1 x Information on Other Providers Receiving Direct or Indirect Compensation. Except for those persons for whom you answered Yes to line 1a above, complete as many entries as needed to list each person receiving, directly or indirectly, $5,000 or more in total compensation (i.e., money or anything else of value) in connection with services rendered to the plan or their position with the plan during the plan year. (See instructions) If none, If none, If none,

28 Schedule C (Form 5500) 2015 Page 3-1 x Information on Other Providers Receiving Direct or Indirect Compensation. Except for those persons for whom you answered Yes to line 1a above, complete as many entries as needed to list each person receiving, directly or indirectly, $5,000 or more in total compensation (i.e., money or anything else of value) in connection with services rendered to the plan or their position with the plan during the plan year. (See instructions) If none, If none, If none,

29 Schedule C (Form 5500) 2015 Page 3-1 x Information on Other Providers Receiving Direct or Indirect Compensation. Except for those persons for whom you answered Yes to line 1a above, complete as many entries as needed to list each person receiving, directly or indirectly, $5,000 or more in total compensation (i.e., money or anything else of value) in connection with services rendered to the plan or their position with the plan during the plan year. (See instructions) If none, If none, If none,

30 Schedule C (Form 5500) 2015 Page 3-1 x Information on Other Providers Receiving Direct or Indirect Compensation. Except for those persons for whom you answered Yes to line 1a above, complete as many entries as needed to list each person receiving, directly or indirectly, $5,000 or more in total compensation (i.e., money or anything else of value) in connection with services rendered to the plan or their position with the plan during the plan year. (See instructions) If none, If none, If none,

31 Schedule C (Form 5500) 2015 Page 3-1 x Information on Other Providers Receiving Direct or Indirect Compensation. Except for those persons for whom you answered Yes to line 1a above, complete as many entries as needed to list each person receiving, directly or indirectly, $5,000 or more in total compensation (i.e., money or anything else of value) in connection with services rendered to the plan or their position with the plan during the plan year. (See instructions) If none, AT&T 208 AKARD ST DALLAS, TX If none, If none,

32 Schedule C (Form 5500) 2015 Page 3-1 x Information on Other Providers Receiving Direct or Indirect Compensation. Except for those persons for whom you answered Yes to line 1a above, complete as many entries as needed to list each person receiving, directly or indirectly, $5,000 or more in total compensation (i.e., money or anything else of value) in connection with services rendered to the plan or their position with the plan during the plan year. (See instructions). MEKETA INVESTMENT GROUP, INC If none, If none, If none,

33 Schedule C (Form 5500) 2015 Page 3-1 x Information on Other Providers Receiving Direct or Indirect Compensation. Except for those persons for whom you answered Yes to line 1a above, complete as many entries as needed to list each person receiving, directly or indirectly, $5,000 or more in total compensation (i.e., money or anything else of value) in connection with services rendered to the plan or their position with the plan during the plan year. (See instructions) If none, If none, If none,

34 Schedule C (Form 5500) 2015 Page 3-1 x Information on Other Providers Receiving Direct or Indirect Compensation. Except for those persons for whom you answered Yes to line 1a above, complete as many entries as needed to list each person receiving, directly or indirectly, $5,000 or more in total compensation (i.e., money or anything else of value) in connection with services rendered to the plan or their position with the plan during the plan year. (See instructions) If none, If none, If none,

35 Schedule C (Form 5500) 2015 Page 3-1 x Information on Other Providers Receiving Direct or Indirect Compensation. Except for those persons for whom you answered Yes to line 1a above, complete as many entries as needed to list each person receiving, directly or indirectly, $5,000 or more in total compensation (i.e., money or anything else of value) in connection with services rendered to the plan or their position with the plan during the plan year. (See instructions). VPI INC If none, If none, AEROTEK If none,

36 Schedule C (Form 5500) 2015 Page 3-1 x Information on Other Providers Receiving Direct or Indirect Compensation. Except for those persons for whom you answered Yes to line 1a above, complete as many entries as needed to list each person receiving, directly or indirectly, $5,000 or more in total compensation (i.e., money or anything else of value) in connection with services rendered to the plan or their position with the plan during the plan year. (See instructions) If none, If none, If none,

37 Schedule C (Form 5500) 2015 Page 3-1 x Information on Other Providers Receiving Direct or Indirect Compensation. Except for those persons for whom you answered Yes to line 1a above, complete as many entries as needed to list each person receiving, directly or indirectly, $5,000 or more in total compensation (i.e., money or anything else of value) in connection with services rendered to the plan or their position with the plan during the plan year. (See instructions). BUDGET PRINT COPY INC If none, If none, SSGA If none,

38 Schedule C (Form 5500) 2015 Page 3-1 x Information on Other Providers Receiving Direct or Indirect Compensation. Except for those persons for whom you answered Yes to line 1a above, complete as many entries as needed to list each person receiving, directly or indirectly, $5,000 or more in total compensation (i.e., money or anything else of value) in connection with services rendered to the plan or their position with the plan during the plan year. (See instructions) If none, If none, If none,

39 Schedule C (Form 5500) 2015 Page 3-1 x Information on Other Providers Receiving Direct or Indirect Compensation. Except for those persons for whom you answered Yes to line 1a above, complete as many entries as needed to list each person receiving, directly or indirectly, $5,000 or more in total compensation (i.e., money or anything else of value) in connection with services rendered to the plan or their position with the plan during the plan year. (See instructions). IRON MOUNTAIN If none, UNION BANK If none, If none,

40 Schedule C (Form 5500) 2015 Page 3-1 x Information on Other Providers Receiving Direct or Indirect Compensation. Except for those persons for whom you answered Yes to line 1a above, complete as many entries as needed to list each person receiving, directly or indirectly, $5,000 or more in total compensation (i.e., money or anything else of value) in connection with services rendered to the plan or their position with the plan during the plan year. (See instructions) If none, If none, If none,

41 Schedule C (Form 5500) 2015 Page 3-1 x Information on Other Providers Receiving Direct or Indirect Compensation. Except for those persons for whom you answered Yes to line 1a above, complete as many entries as needed to list each person receiving, directly or indirectly, $5,000 or more in total compensation (i.e., money or anything else of value) in connection with services rendered to the plan or their position with the plan during the plan year. (See instructions). ROBERT HALF TECHNOLOGY If none, BG CONSULTING If none, OFFICE SOLUTIONS If none,

42 Schedule C (Form 5500) 2015 Page 3-1 x Information on Other Providers Receiving Direct or Indirect Compensation. Except for those persons for whom you answered Yes to line 1a above, complete as many entries as needed to list each person receiving, directly or indirectly, $5,000 or more in total compensation (i.e., money or anything else of value) in connection with services rendered to the plan or their position with the plan during the plan year. (See instructions). QBI LLC If none, NTH GENERATION If none, WELLS FARGO FINANCIAL LEASING If none,

43 Schedule C (Form 5500) 2015 Page 3-1 x Information on Other Providers Receiving Direct or Indirect Compensation. Except for those persons for whom you answered Yes to line 1a above, complete as many entries as needed to list each person receiving, directly or indirectly, $5,000 or more in total compensation (i.e., money or anything else of value) in connection with services rendered to the plan or their position with the plan during the plan year. (See instructions). PHOENIX NAP If none, MOSHIRI ASSOCIATES If none, THE HARMAN PRESS If none,

44 Schedule C (Form 5500) 2015 Page 3-1 x Information on Other Providers Receiving Direct or Indirect Compensation. Except for those persons for whom you answered Yes to line 1a above, complete as many entries as needed to list each person receiving, directly or indirectly, $5,000 or more in total compensation (i.e., money or anything else of value) in connection with services rendered to the plan or their position with the plan during the plan year. (See instructions). XO COMMUNICATIONS FILE LOS ANGELES, CA If none, CLEARWATER COMPLIANCE If none, STATE STREET INVESTMENTS ADVISORS If none,

45 Schedule C (Form 5500) 2015 Page 3-1 x Information on Other Providers Receiving Direct or Indirect Compensation. Except for those persons for whom you answered Yes to line 1a above, complete as many entries as needed to list each person receiving, directly or indirectly, $5,000 or more in total compensation (i.e., money or anything else of value) in connection with services rendered to the plan or their position with the plan during the plan year. (See instructions). ALL TEMPORARIES INC If none, NSE INC If none, OJAI VALLEY INN & SPA If none,

46 Schedule C (Form 5500) 2015 Page 3-1 x Information on Other Providers Receiving Direct or Indirect Compensation. Except for those persons for whom you answered Yes to line 1a above, complete as many entries as needed to list each person receiving, directly or indirectly, $5,000 or more in total compensation (i.e., money or anything else of value) in connection with services rendered to the plan or their position with the plan during the plan year. (See instructions). APPLE ONE EMPLOYMENT SVCS If none, BOB SCHNEIDER TRUSTEE If none, PITNEY BOWES GLOBAL FINANCIAL SVC If none,

47 Schedule C (Form 5500) 2015 Page 3-1 x Information on Other Providers Receiving Direct or Indirect Compensation. Except for those persons for whom you answered Yes to line 1a above, complete as many entries as needed to list each person receiving, directly or indirectly, $5,000 or more in total compensation (i.e., money or anything else of value) in connection with services rendered to the plan or their position with the plan during the plan year. (See instructions). JOHN AUERBACH If none, TRUSTEE UC REGENTS MULHOLLAND DR #296 WOODLAND HILLS, CA If none, LOWELL PETERSON TRUSTEE. If none,

48 Schedule C (Form 5500) 2015 Page 3-1 x Information on Other Providers Receiving Direct or Indirect Compensation. Except for those persons for whom you answered Yes to line 1a above, complete as many entries as needed to list each person receiving, directly or indirectly, $5,000 or more in total compensation (i.e., money or anything else of value) in connection with services rendered to the plan or their position with the plan during the plan year. (See instructions). MELISSA SALMONS If none, TRUSTEE OFFICETEAM If none, CLARITY TECHNOLOGY PARTNERS If none,

49 Schedule C (Form 5500) 2015 Page 3-1 x Information on Other Providers Receiving Direct or Indirect Compensation. Except for those persons for whom you answered Yes to line 1a above, complete as many entries as needed to list each person receiving, directly or indirectly, $5,000 or more in total compensation (i.e., money or anything else of value) in connection with services rendered to the plan or their position with the plan during the plan year. (See instructions). BRITSTAN INC. P.O BOX 483 YORBA LINDA, CA If none, ACCOUNTEMPS If none, ABM PARKING SERVICES If none,

50 Schedule C (Form 5500) 2015 Page 3-1 x Information on Other Providers Receiving Direct or Indirect Compensation. Except for those persons for whom you answered Yes to line 1a above, complete as many entries as needed to list each person receiving, directly or indirectly, $5,000 or more in total compensation (i.e., money or anything else of value) in connection with services rendered to the plan or their position with the plan during the plan year. (See instructions). ON THE MOVE If none, ALLSTATE VAN & STORAGE If none,. If none,

51 Schedule C (Form 5500) 2015 Page 4-1 x 1 Part I Provider Information (continued) 3 If you reported on line 2 receipt of indirect compensation, other than eligible indirect compensation, by a service provider, and the service provider is a fiduciary or provides contract administrator, consulting, custodial, investment advisory, investment management, broker, or recordkeeping services, answer the following questions for (a) each source from whom the service provider received $1,000 or more in indirect compensation and each source for whom the service provider gave you a formula used to determine the indirect compensation instead of an amount or estimated amount of the indirect compensation. Complete as many entries as needed to report the required information for each source. (a) Enter service provider name as it appears on line 2 Codes (see instructions) Enter amount of indirect compensation Enter name and EIN (address) of source of indirect compensation Describe the indirect compensation, including any formula used to determine the service provider s eligibility for or the amount of the indirect compensation. (a) Enter service provider name as it appears on line 2 Codes (see instructions) Enter amount of indirect compensation Enter name and EIN (address) of source of indirect compensation Describe the indirect compensation, including any formula used to determine the service provider s eligibility for or the amount of the indirect compensation. (a) Enter service provider name as it appears on line 2 Codes (see instructions) Enter amount of indirect compensation Enter name and EIN (address) of source of indirect compensation Describe the indirect compensation, including any formula used to determine the service provider s eligibility for or the amount of the indirect compensation.

52 Schedule C (Form 5500) 2015 Page 5-1 x 1 Part II Providers Who Fail or Refuse to Provide Information 4 Provide, to the extent possible, the following information for each service provider who failed or refused to provide the information necessary to complete this Schedule. (a) Enter name and EIN or address of service provider (see instructions) Nature of Describe the information that the service provider failed or refused to provide E E E E E E (a) Enter name and EIN or address of service provider (see instructions) Nature of (a) Enter name and EIN or address of service provider (see instructions) Nature of (a) Enter name and EIN or address of service provider (see instructions) Nature of (a) Enter name and EIN or address of service provider (see instructions) Nature of Describe the information that the service provider failed or refused to provide E E E E E E Describe the information that the service provider failed or refused to provide E E E E E E Describe the information that the service provider failed or refused to provide E E E E E E Describe the information that the service provider failed or refused to provide E E E E E E (a) Enter name and EIN or address of service provider (see instructions) Nature of Describe the information that the service provider failed or refused to provide

53 Schedule C (Form 5500) 2015 Page 6-1 x 1 Part III Termination Information on Accountants and Enrolled Actuaries (see instructions) (complete as many entries as needed) a Name: ERNST & YOUND LLP b EIN: c Position: PLAN AUDITOR d Address: VON KARMAN AVENUE SUITE 1000 IRVINE, CA e Telephone: Explanation: NEW PLAN AUDITOR SELECTED AS PART OF A COMPETITIVE BIDDING PROCESS. a Name: b EIN: c Position: d Address: e Telephone: Explanation: a Name: b EIN: c Position: d Address: e Telephone: Explanation: a Name: b EIN: c Position: d Address: e Telephone: Explanation: a Name: b EIN: c Position: d Address: e Telephone: Explanation:

54 SCHEDULE D (Form 5500) Department of the Treasury Internal Revenue Department of Labor Employee Benefits Security Administration For calendar plan year 2015 or fiscal plan year beginning A Name of plan WRITERS' GUILD - INDUSTRY HEALTH FUND DFE/Participating Plan Information This schedule is required to be filed under section 104 of the Employee Retirement Income Security Act of 1974 (ERISA). File as an attachment to Form and ending OMB No This Form is Open to Public Inspection. B Three-digit plan number (PN) C Plan or DFE sponsor s name as shown on line 2a of Form 5500 TRUSTEES WRITERS GUILD - INDUSTRY HEALTH FUND D Employer Identification Number (EIN) Part I Information on interests in MTIAs, CCTs, PSAs, and IEs (to be completed by plans and DFEs) (Complete as many entries as needed to report all interests in DFEs) a Name of MTIA, CCT, PSA, or IE: STATE STREET INTER US GOV CREDIT ID b Name of sponsor of entity listed in (a): STATE STREET BANK & TRUST c EIN-PN a Name of MTIA, CCT, PSA, or IE: b Name of sponsor of entity listed in (a): c EIN-PN a Name of MTIA, CCT, PSA, or IE: b Name of sponsor of entity listed in (a): c EIN-PN a Name of MTIA, CCT, PSA, or IE: b Name of sponsor of entity listed in (a): c EIN-PN a Name of MTIA, CCT, PSA, or IE: b Name of sponsor of entity listed in (a): c EIN-PN a Name of MTIA, CCT, PSA, or IE: b Name of sponsor of entity listed in (a): c EIN-PN a Name of MTIA, CCT, PSA, or IE: b Name of sponsor of entity listed in (a): c EIN-PN d Entity C code 1 d Entity C code 1 d Entity C code 1 d Entity C code 1 d Entity E code 1 d Entity C code 1 01/01/ /31/2015 e Dollar value of interest in MTIA, CCT, PSA, or IE at end of year (see instructions) QSI INDEX FUND, LLC STATE STREET BANK & TRUST e Dollar value of interest in MTIA, CCT, PSA, or IE at end of year (see instructions) - NT COMMON AGGREGATE BOND INDEX FUND NORTHERN TRUST GLOBAL INVESTMENTS e Dollar value of interest in MTIA, CCT, PSA, or IE at end of year (see instructions) - NT COMMON TIPS INDEX FUND-LENDING NORTHERN TRUST GLOBAL INVESTMENTS e Dollar value of interest in MTIA, CCT, PSA, or IE at end of year (see instructions) - OAKTREE EXPANDED HIGH YIELD FUND LP OAKTREE CAPITAL MANAGEMENT e Dollar value of interest in MTIA, CCT, PSA, or IE at end of year (see instructions) - NT COMMON SHORT-TERM INVESTMENT FND NORTHERN TRUST GLOBAL INVESTMENTS e Dollar value of interest in MTIA, CCT, PSA, or IE at end of year (see instructions) - d Entity e Dollar value of interest in MTIA, CCT, PSA, or code IE at end of year (see instructions) - For Paperwork Reduction Act Notice and OMB Control Numbers, see the instructions for Form Schedule D (Form 5500) 2015 v

55 Schedule D (Form 5500) 2015 Page 2-11 x a Name of MTIA, CCT, PSA, or IE: b Name of sponsor of entity listed in (a): c EIN-PN a Name of MTIA, CCT, PSA, or IE: b Name of sponsor of entity listed in (a): c EIN-PN a Name of MTIA, CCT, PSA, or IE: b Name of sponsor of entity listed in (a): c EIN-PN a Name of MTIA, CCT, PSA, or IE: b Name of sponsor of entity listed in (a): c EIN-PN a Name of MTIA, CCT, PSA, or IE: b Name of sponsor of entity listed in (a): c EIN-PN a Name of MTIA, CCT, PSA, or IE: b Name of sponsor of entity listed in (a): c EIN-PN a Name of MTIA, CCT, PSA, or IE: b Name of sponsor of entity listed in (a): c EIN-PN a Name of MTIA, CCT, PSA, or IE: b Name of sponsor of entity listed in (a): c EIN-PN a Name of MTIA, CCT, PSA, or IE: b Name of sponsor of entity listed in (a): c EIN-PN a Name of MTIA, CCT, PSA, or IE: b Name of sponsor of entity listed in (a): c EIN-PN d Entity e Dollar value of interest in MTIA, CCT, PSA, or code IE at end of year (see instructions) - d Entity e Dollar value of interest in MTIA, CCT, PSA, or code IE at end of year (see instructions) - d Entity e Dollar value of interest in MTIA, CCT, PSA, or code IE at end of year (see instructions) - d Entity e Dollar value of interest in MTIA, CCT, PSA, or code IE at end of year (see instructions) - d Entity e Dollar value of interest in MTIA, CCT, PSA, or code IE at end of year (see instructions) - d Entity e Dollar value of interest in MTIA, CCT, PSA, or code IE at end of year (see instructions) - d Entity e Dollar value of interest in MTIA, CCT, PSA, or code IE at end of year (see instructions) - d Entity e Dollar value of interest in MTIA, CCT, PSA, or code IE at end of year (see instructions) - d Entity e Dollar value of interest in MTIA, CCT, PSA, or code IE at end of year (see instructions) - d Entity e Dollar value of interest in MTIA, CCT, PSA, or code IE at end of year (see instructions) -

56 6 Part II a Plan name b Name of plan sponsor a Plan name b Name of plan sponsor a Plan name b Name of plan sponsor a Plan name b Name of plan sponsor a Plan name b Name of plan sponsor a Plan name b Name of plan sponsor a Plan name b Name of plan sponsor a Plan name b Name of plan sponsor a Plan name b Name of plan sponsor a Plan name b Name of plan sponsor a Plan name b Name of plan sponsor a Plan name b Name of plan sponsor Schedule D (Form 5500) 2015 Page 3-1 x Information on Participating Plans (to be completed by DFEs) (Complete as many entries as needed to report all participating plans) c EIN-PN c EIN-PN c EIN-PN c EIN-PN c EIN-PN c EIN-PN c EIN-PN c EIN-PN c EIN-PN c EIN-PN c EIN-PN c EIN-PN

57 SCHEDULE G (Form 5500) Department of Treasury Internal Revenue Department of Labor Employee Benefits Security Administration For calendar plan year 2015 or fiscal plan year beginning A Name of plan WRITERS' GUILD - INDUSTRY HEALTH FUND Financial Transaction Schedules This schedule is required to be filed under section 104 of the Employee Retirement Income Security Act of 1974 (ERISA) and section 6058(a) of the Internal Revenue Code (the Code). File as an attachment to Form C Plan sponsor s name as shown on line 2a of Form 5500 TRUSTEES WRITERS GUILD - INDUSTRY HEALTH FUND Part I (a) X and ending B D Three-digit OMB No This Form is Open to Public Inspection. plan number (PN) Employer Identification Number (EIN) Schedule of Loans or Fixed Income Obligations in Default or Classified as Uncollectible Complete as many entries as needed to report all loans or fixed income obligations in default or classified as uncollectible. Check box (a) if obligor is known to be a party in interest. Attach Overdue Loan Explanation for each loan listed. See Instructions. Identity and address of obligor COLLINS & AIKMAN PRODUCTS COMPANY Original amount of loan Detailed description of loan including dates of making and maturity, interest rate, the type and value of collateral, any renegotiation of the loan and the terms of the renegotiation, and other material items E Amount received during reporting year Amount overdue Unpaid balance at end Principal Interest of year Principal (i) Interest (a) X Identity and address of obligor EXIDE TECHNOLOGIES Original amount of loan (a) X Detailed description of loan including dates of making and maturity, interest rate, the type and value of collateral, any renegotiation of the loan and the terms of the renegotiation, and other material items E Amount received during reporting year Amount overdue Unpaid balance at end Principal Interest of year Principal (i) Interest Identity and address of obligor LUMBERMANS MUTUAL CASUALTY Original amount of loan /01/2015 Detailed description of loan including dates of making and maturity, interest rate, the type and value of collateral, any renegotiation of the loan and the terms of the renegotiation, and other material items E Amount received during reporting year Amount overdue Unpaid balance at end Principal Interest of year /31/2015 CORPORATE BOND, PAR VALUE 65,000, DUE 12/31/2040, INTEREST RATE % CORPORATE BOND, PAR VALUE 75,000, DUE 2/1/2018, INTEREST RATE 8.625% CORPORATE BOND, PAR VALUE 145,000, DUE 12/1/2037, INTEREST RATE 8.3% Principal (i) Interest For Paperwork Reduction Act Notice and OMB Control Numbers, see the instructions for Form Schedule G (Form 5500) 2015 v

58 Schedule G (Form 5500) 2015 Page 2-1 x 1 (a) X Identity and address of obligor Original amount of loan Detailed description of loan including dates of making and maturity, interest rate, the type and value of collateral, any renegotiation of the loan and the terms of the renegotiation, and other material items E Amount received during reporting year Amount overdue Principal Interest Unpaid balance at end of year Principal (i) Interest (a) X Identity and address of obligor Original amount of loan Detailed description of loan including dates of making and maturity, interest rate, the type and value of collateral, any renegotiation of the loan and the terms of the renegotiation, and other material items E Amount received during reporting year Amount overdue Principal Interest Unpaid balance at end of year Principal (i) Interest (a) X Identity and address of obligor Original amount of loan Detailed description of loan including dates of making and maturity, interest rate, the type and value of collateral, any renegotiation of the loan and the terms of the renegotiation, and other material items E Amount received during reporting year Amount overdue Principal Interest Unpaid balance at end of year Principal (i) Interest (a) X Identity and address of obligor Original amount of loan Detailed description of loan including dates of making and maturity, interest rate, the type and value of collateral, any renegotiation of the loan and the terms of the renegotiation, and other material items E Amount received during reporting year Amount overdue Principal Interest Unpaid balance at end of year Principal (i) Interest (a) X Identity and address of obligor Original amount of loan Detailed description of loan including dates of making and maturity, interest rate, the type and value of collateral, any renegotiation of the loan and the terms of the renegotiation, and other material items E Amount received during reporting year Amount overdue Principal Interest Unpaid balance at end of year Principal (i) Interest

59 Schedule G (Form 5500) 2015 Page 3-1 x 1 Part II (a) X Schedule of Leases in Default or Classified as Uncollectible Complete as many entries as needed to report all leases in default or classified as uncollectible. Check box (a) if lessor or lessee is known to be a party in interest. Attach Overdue Lease Explanation for each lease listed. (See instructions) plan, employer, Identity of lessor/lessee employee other party-in-interest Original cost Current value at time of lease Gross rental receipts during the plan year Terms and description (type of property, location and date it was purchased, terms regarding rent, taxes, insurance, repairs, expenses, renewal options, date property was leased) Expenses paid during the plan year (i) Net receipts (j) Amount in arrears (a) X Identity of lessor/lessee Original cost Current value at time of lease plan, employer, employee other party-in-interest Gross rental receipts during the plan year Terms and description (type of property, location and date it was purchased, terms regarding rent, taxes, insurance, repairs, expenses, renewal options, date property was leased) Expenses paid during the plan year (i) Net receipts (j) Amount in arrears (a) X Identity of lessor/lessee Original cost Current value at time of lease plan, employer, employee other party-in-interest Gross rental receipts during the plan year Terms and description (type of property, location and date it was purchased, terms regarding rent, taxes, insurance, repairs, expenses, renewal options, date property was leased) Expenses paid during the plan year (i) Net receipts (j) Amount in arrears (a) X Identity of lessor/lessee Original cost Current value at time of lease plan, employer, employee other party-in-interest Gross rental receipts during the plan year Terms and description (type of property, location and date it was purchased, terms regarding rent, taxes, insurance, repairs, expenses, renewal options, date property was leased) Expenses paid during the plan year (i) Net receipts (j) Amount in arrears (a) X Identity of lessor/lessee Original cost Current value at time of lease plan, employer, employee other party-in-interest Gross rental receipts during the plan year Terms and description (type of property, location and date it was purchased, terms regarding rent, taxes, insurance, repairs, expenses, renewal options, date property was leased) Expenses paid during the plan year (i) Net receipts (j) Amount in arrears (a) X Identity of lessor/lessee Original cost Current value at time of lease plan, employer, employee other party-in-interest Gross rental receipts during the plan year Terms and description (type of property, location and date it was purchased, terms regarding rent, taxes, insurance, repairs, expenses, renewal options, date property was leased) Expenses paid during the plan year (i) Net receipts (j) Amount in arrears

60 Schedule G (Form 5500) 2015 Page 4-1 x 1 Part III Nonexempt Transactions Complete as many entries as needed to report all nonexempt transactions. Caution: If a nonexempt prohibited transaction occurred with respect to a disqualified person, file Form 5330 with the IRS to pay the excise tax on the transaction. plan, employer, or other party-in-interest (a) Identity of party involved Selling price Lease rental Transaction expenses Description of transaction including maturity date, rate of interest, collateral, par or maturity value Cost of asset (i) Current value of asset Purchase price (j) Net gain (or loss) on each transaction (a) Identity of party involved Selling price plan, employer, or other party-in-interest Lease rental Transaction expenses Description of transaction including maturity date, rate of interest, collateral, par or maturity value Cost of asset (i) Current value of asset Purchase price (j) Net gain (or loss) on each transaction (a) Identity of party involved Selling price plan, employer, or other party-in-interest Lease rental Transaction expenses Description of transaction including maturity date, rate of interest, collateral, par or maturity value Cost of asset (i) Current value of asset Purchase price (j) Net gain (or loss) on each transaction (a) Identity of party involved Selling price plan, employer, or other party-in-interest Lease rental Transaction expenses Description of transaction including maturity date, rate of interest, collateral, par or maturity value Cost of asset (i) Current value of asset Purchase price (j) Net gain (or loss) on each transaction (a) Identity of party involved Selling price plan, employer, or other party-in-interest Lease rental Transaction expenses Description of transaction including maturity date, rate of interest, collateral, par or maturity value Cost of asset (i) Current value of asset Purchase price (j) Net gain (or loss) on each transaction (a) Identity of party involved Selling price plan, employer, or other party-in-interest Lease rental Transaction expenses Description of transaction including maturity date, rate of interest, collateral, par or maturity value Cost of asset (i) Current value of asset Purchase price (j) Net gain (or loss) on each transaction

61 SCHEDULE H (Form 5500) Department of the Treasury Internal Revenue Department of Labor Employee Benefits Security Administration Pension Benefit Guaranty Corporation For calendar plan year 2015 or fiscal plan year beginning A Name of plan WRITERS' GUILD - INDUSTRY HEALTH FUND Financial Information This schedule is required to be filed under section 104 of the Employee Retirement Income Security Act of 1974 (ERISA), and section 6058(a) of the Internal Revenue Code (the Code). File as an attachment to Form C Plan sponsor s name as shown on line 2a of Form 5500 TRUSTEES WRITERS GUILD - INDUSTRY HEALTH FUND Part I Asset and Liability Statement and ending B D OMB No This Form is Open to Public Inspection 12/31/2015 Three-digit plan number (PN) Employer Identification Number (EIN) Current value of plan assets and liabilities at the beginning and end of the plan year. Combine the value of plan assets held in more than one trust. Report the value of the plan s interest in a commingled fund containing the assets of more than one plan on a line-by-line basis unless the value is reportable on lines 1c(9) through 1c(14). Do not enter the value of that portion of an insurance contract which guarantees, during this plan year, to pay a specific dollar benefit at a future date. Round off amounts to the nearest dollar. MTIAs, CCTs, PSAs, and IEs do not complete lines 1b(1), 1b(2), 1c(8), 1g, 1h, and 1i. CCTs, PSAs, and IEs also do not complete lines 1d and 1e. See instructions. Assets (a) Beginning of Year End of Year a Total noninterest-bearing cash... 1a b Receivables (less allowance for doubtful accounts): (1) Employer contributions... 1b(1) (2) Participant contributions... 1b(2) - - (3) Other... 1b(3) c General investments: (1) Interest-bearing cash (include money market accounts & certificates of deposit)... 1c(1) - - (2) U.S. Government securities... 1c(2) - - (3) Corporate debt instruments (other than employer securities): (A) Preferred... 1c(3)(A) (B) All other... 1c(3)(B) (4) Corporate stocks (other than employer securities): 01/01/2015 (A) Preferred... 1c(4)(A) - - (B) Common... 1c(4)(B) (5) Partnership/joint venture interests... 1c(5) (6) Real estate (other than employer real property)... 1c(6) - - (7) Loans (other than to participants)... 1c(7) - - (8) Participant loans... 1c(8) - - (9) Value of interest in common/collective trusts... 1c(9) (10) Value of interest in pooled separate accounts... 1c(10) - - (11) Value of interest in master trust investment accounts... 1c(11) - - (12) Value of interest in investment entities... 1c(12) (13) Value of interest in registered investment companies (e.g., mutual funds)... (14) Value of funds held in insurance company general account (unallocated contracts) c(13) - - 1c(14) - - (15) Other... 1c(15) For Paperwork Reduction Act Notice and OMB Control Numbers, see the instructions for Form 5500 Schedule H (Form 5500) 2015 v

62 Schedule H (Form 5500) 2015 Page 2 1d Employer-related investments: (a) Beginning of Year End of Year (1) Employer securities... 1d(1) - - (2) Employer real property... 1d(2) - - 1e Buildings and other property used in plan operation... 1e f Total assets (add all amounts in lines 1a through 1e)... 1f Liabilities 1g Benefit claims payable... 1g h Operating payables... 1h i Acquisition indebtedness... 1i - - 1j Other liabilities... 1j k Total liabilities (add all amounts in lines 1g through1j)... 1k Net Assets 1l Net assets (subtract line 1k from line 1f)... 1l Part II Income and Expense Statement 2 Plan income, expenses, and changes in net assets for the year. Include all income and expenses of the plan, including any trust(s) or separately maintained fund(s) and any payments/receipts to/from insurance carriers. Round off amounts to the nearest dollar. MTIAs, CCTs, PSAs, and IEs do not complete lines 2a, 2b(1)(E), 2e, 2f, and 2g. Income (a) Amount Total a Contributions: b (1) Received or receivable in cash from: (A) Employers... 2a(1)(A) (B) Participants... 2a(1)(B) (C) Others (including rollovers)... 2a(1)(C) - (2) Noncash contributions... 2a(2) - (3) Total contributions. Add lines 2a(1)(A), (B), (C), and line 2a(2)... 2a(3) Earnings on investments: (1) Interest: (A) Interest-bearing cash (including money market accounts and certificates of deposit)... 2b(1)(A) - (B) U.S. Government securities... 2b(1)(B) - (C) Corporate debt instruments... 2b(1)(C) (D) Loans (other than to participants)... 2b(1)(D) - (E) Participant loans... 2b(1)(E) - (F) Other... 2b(1)(F) - (G) Total interest. Add lines 2b(1)(A) through (F)... 2b(1)(G) (2) Dividends: (A) Preferred stock... 2b(2)(A) - (B) Common stock... 2b(2)(B) - (C) Registered investment company shares (e.g. mutual funds)... 2b(2)(C) (D) Total dividends. Add lines 2b(2)(A), (B), and (C) 2b(2)(D) - 0 (3) Rents... 2b(3) - (4) Net gain (loss) on sale of assets: (A) Aggregate proceeds... 2b(4)(A) (B) Aggregate carrying amount (see instructions)... 2b(4)(B) (C) Subtract line 2b(4)(B) from line 2b(4)(A) and enter result... 2b(4)(C) (5) Unrealized appreciation (depreciation) of assets: (A) Real estate... 2b(5)(A) - (B) Other... 2b(5)(B) (C) Total unrealized appreciation of assets. Add lines 2b(5)(A) and (B)... 2b(5)(C)

63 Schedule H (Form 5500) 2015 Page 3 (a) Amount Total (6) Net investment gain (loss) from common/collective trusts... 2b(6) (7) Net investment gain (loss) from pooled separate accounts... 2b(7) - (8) Net investment gain (loss) from master trust investment accounts... 2b(8) - (9) Net investment gain (loss) from investment entities... 2b(9) (10) Net investment gain (loss) from registered investment companies (e.g., mutual funds)... 2b(10) - c Other income... 2c d Total income. Add all income amounts in column and enter total... 2d Expenses e Benefit payment and payments to provide benefits: (1) Directly to participants or beneficiaries, including direct rollovers... 2e(1) (2) To insurance carriers for the provision of benefits... 2e(2) (3) Other... 2e(3) - (4) Total benefit payments. Add lines 2e(1) through (3)... 2e(4) f Corrective distributions (see instructions)... 2f - g Certain deemed distributions of participant loans (see instructions)... 2g - h Interest expense... 2h - i Administrative expenses: (1) Professional fees... 2i(1) (2) Contract administrator fees... 2i(2) - (3) Investment advisory and management fees... 2i(3) (4) Other... 2i(4) (5) Total administrative expenses. Add lines 2i(1) through (4)... 2i(5) j Total expenses. Add all expense amounts in column and enter total... 2j Net Income and Reconciliation k Net income (loss). Subtract line 2j from line 2d... 2k l Transfers of assets: (1) To this plan... 2l(1) - (2) From this plan... 2l(2) - Part III Accountant s Opinion 3 Complete lines 3a through 3c if the opinion of an independent qualified public accountant is attached to this Form Complete line 3d if an opinion is not attached. a The attached opinion of an independent qualified public accountant for this plan is (see instructions): (1) X Unqualified (2) X Qualified (3) X Disclaimer (4) X Adverse b Did the accountant perform a limited scope audit pursuant to 29 CFR and/or ? X No c Enter the name and EIN of the accountant (or accounting firm) below: (1) Name: BOND BEEBE PC (2) EIN: d The opinion of an independent qualified public accountant is not attached because: (1) X This form is filed for a CCT, PSA, or MTIA. (2) X It will be attached to the next Form 5500 pursuant to 29 CFR Part IV Compliance Questions 4 CCTs and PSAs do not complete Part IV. MTIAs, IEs, and GIAs do not complete lines 4a, 4e, 4f, 4g, 4h, 4k, 4m, 4n, or IEs also do not complete lines 4j and 4l. MTIAs also do not complete line 4l. a b X During the plan year: Yes No N/A Amount Was there a failure to transmit to the plan any participant contributions within the time period described in 29 CFR ? Continue to answer Yes for any prior year failures until fully corrected. (See instructions and DOL s Voluntary Fiduciary Correction Program.)... 4a X - Were any loans by the plan or fixed income obligations due the plan in default as of the close of the plan year or classified during the year as uncollectible? Disregard participant loans secured by participant s account balance. (Attach Schedule G (Form 5500) Part I if Yes is checked.)... 4b X

64 Schedule H (Form 5500) 2015 Page 4-1X c d Yes No N/A Amount Were any leases to which the plan was a party in default or classified during the year as uncollectible? (Attach Schedule G (Form 5500) Part II if Yes is checked.)... 4c X - Were there any nonexempt transactions with any party-in-interest? (Do not include transactions reported on line 4a. Attach Schedule G (Form 5500) Part III if Yes is checked.)... 4d X - e Was this plan covered by a fidelity bond?... 4e X f Did the plan have a loss, whether or not reimbursed by the plan s fidelity bond, that was g h i j k caused by fraud or dishonesty?... 4f X - Did the plan hold any assets whose current value was neither readily determinable on an established market nor set by an independent third party appraiser?... 4g X - Did the plan receive any noncash contributions whose value was neither readily determinable on an established market nor set by an independent third party appraiser?... Did the plan have assets held for investment? (Attach schedule(s) of assets if Yes is checked, and see instructions for format requirements.)... Were any plan transactions or series of transactions in excess of 5% of the current value of plan assets? (Attach schedule of transactions if Yes is checked, and see instructions for format requirements.)... Were all the plan assets either distributed to participants or beneficiaries, transferred to another plan, or brought under the control of the PBGC?... 4k 4h X - l Has the plan failed to provide any benefit when due under the plan?... 4l X - m If this is an individual account plan, was there a blackout period? (See instructions and 29 CFR )... 4m n If 4m was answered Yes, check the Yes box if you either provided the required notice or one of the exceptions to providing the notice applied under 29 CFR n o Did the plan trust incur unrelated business taxable income? 4o p Were in-service distributions made during the plan year?.. 4p 5a Has a resolution to terminate the plan been adopted during the plan year or any prior plan year? If Yes, enter the amount of any plan assets that reverted to the employer this year... X No 4i 4j X X X Amount:-123 5b If, during this plan year, any assets or liabilities were transferred from this plan to another plan(s), identify the plan(s) to which assets or liabilities were transferred. (See instructions.) 5b(1) Name of plan(s) 5b(2) EIN(s) 5b(3) PN(s) c If the plan is a defined benefit plan, is it covered under the PBGC insurance program (see ERISA section 4021)?... X No Part V Trust Information 6a Name of trust 6b Trust s EIN X Not determined 6c Name of trustee or custodian 6d Trustee s or custodian s telephone number

65 Writers' Guild - Industry Health Fund Financial Statements For the Year Ended December 31, 2015 BoNDBEEBE ACCOUNTANTS & ADVISORS

66 WRITERS' GUILD - INDUSTRY HEAL TH FUND TABLE OF CONTENTS FOR THE YEAR ENDED DECEMBER 31, 2015 REPORT OF INDEPENDENT AUDITORS 1-2 FINANCIAL STATEMENTS Statements of Net Assets Available for Benefits Statement of Changes in Net Assets Available for Benefits Statements of Benefit Obligations Statement of Changes in Benefit Obligations Notes to Financial Statements REPORT OF INDEPENDENT AUDITORS ON SUPPLEMENTAL INFORMATION REQUIRED BY THE DEPARTMENT OF LABOR'S RULES AND REGULATIONS FOR REPORTING AND DISCLOSURE UNDER THE RETIREMENT INCOME SECURITY ACT OF SCHEDULE G - Part I SCHEDULE H - Item 4i SCHEDULE H - Item 4j Schedule of Fixed Income Obligations in Default Schedule of Assets (Held at End of Year) Schedule of Reportable Transactions

67 BoNDBEEBE ACCOUNTANTS & ADVISORS REPORT OF INDEPENDENT AUDITORS The Board of Trustees Writers' Guild - Industry Health Fund Report on the Financial Statements We have audited the accompanying financial statements of the Writers' Guild - Industry Health Fund (the Fund), which comprise the statements of net assets available for benefits and benefit obligations as of December 31, 2015, and the related statements of changes in net assets available for benefits and changes in benefit obligations for the year then ended, and the related notes to the financial statements. Management's Responsibility for the Financial Statements Fund management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. Auditor's Responsibility Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity's preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity's internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. A PROFESSIONAL CORPORATION WITH OFFICES IN BETHESDA, MD AND ALEXANDRIA, VA 1

68 REPORT OF INDEPENDENT AUDITORS Opinion In our opinion, the 2015 financial statements referred to above present fairly, in all material respects, the financial status of the Writers' Guild - Industry Health Fund as of December 31, 2015, and the changes therein for the year then ended in accordance with accounting principles generally accepted in the United States of America. Adjustments to Prior Period Financial Statements The financial statements of the Writers' Guild - Industry Health Fund as of and for the year ended December 31, 2014 were audited by other auditors whose report, dated August 24, 2015, expressed an unmodified opinion on those statements. As discussed in Note 14, the Fund has restated its 2014 financial statements during the current year to accrue rebates receivable and adjust deferred participant contributions in accordance with accounting principles generally accepted in the United States of America. The other auditors reported on the 2014 financial statements before the restatement. As part of our audit of the 2015 financial statements, we also audited adjustments described in Note 14 that were applied to restate the 2014 financial statements. In our opinion, such adjustments are appropriate and have been properly applied. We were not engaged to audit, review, or apply any procedures to the 2014 financial statements of the Fund other than with respect to the adjustments and, accordingly, we do not express an opinion or any other form of assurance on the 2014 financial statements as a whole. A Professional Corporation Bethesda, MD October 14,

69 WRITERS' GUILD - INDUSTRY HEAL TH FUND STATEMENTS OF NET ASSETS AVAILABLE FOR BENEFITS DECEMBER 31, 2015 AND 2014 ASSETS {Restated} Investments - at fair value Corporate bonds and notes - less securities on loan $ 228,566 Common stocks - less securities on loan 426 Common collective trusts 146,978,458 Limited partnerships 15,590,928 Money market funds 11,906,223 Total investments held 174,704,601 Investments on loan as part of securities lending arrangement Corporate bonds and notes Common stocks 2,808 Total investments on loan 2,808 Fair value of collateral held related to securities lent 2,878 Total investments 174,710,287 Receivables Employer contributions 11, 165,605 Rebates 4,457,651 Accrued investment income 130,449 Due from Producer-Writers Guild of America Pension Plan 15,753,705 Cash 1,238,325 Property and equipment - net of accumulated depreciation and amortization 7,545,859 Other assets 578,547 TOTAL ASSETS 199,826,723 $ 8,127,720 16, ,871,970 8,366, ,382,625 3,293,208 2,808 3,296,016 3,382, ,061,373 11,391,428 3,634, , ,318 16,001,895 1,877,278 5,213, , ,633,245 LIABILITIES Due to broker for securities purchased 127,034 Value of collateral owed related to securities lent 2,878 Accounts payable and accrued expenses 2,209,736 Transitional reinsurance fee payable Due to Producer-Writers Guild of America Pension Plan 295,254 Deferred participant contributions 708,294 Deferred lease obligation 372,553 TOTAL LIABILITIES 3,715,749 NET ASSETS AVAILABLE FOR BENEFITS $ 196, 110, ,768 3,382,732 1,804,445 1,011, ,535 6,993,414 $ 215,639,831 See Notes to Financial Statements 3

70 WRITERS' GUILD - INDUSTRY HEAL TH FUND STATEMENT OF CHANGES IN NET ASSETS AVAILABLE FOR BENEFITS FOR THE YEAR ENDED DECEMBER 31, 2015 ADDITIONS Investment income Net depreciation in fair value of investments Interest Dividend Other Investment expenses $ (1, 131,635) 1,067, , ,063 1,017,005 {165,372} 851,633 Contributions Employer Participant COBRA premiums Dependent premiums 117,004,553 2,816,389 2,584, ,404,971 TOTAL ADDITIONS 123,256,604 DEDUCTIONS Benefits paid General and administrative expenses TOTAL DEDUCTIONS NET DECREASE NET ASSETS AVAILABLE FOR BENEFITS AT BEGINNING OF YEAR - AS PREVIOUSLY PRESENTED Prior period adjustment NET ASSETS AVAILABLE FOR BENEFITS AT BEGINNING OF YEAR -AS RESTATED NET ASSETS AVAILABLE FOR BENEFITS AT END OF YEAR 130,987,291 11,798, ,785,461 {19,528,857} 212, 178,280 3,461, ,639,831 $ 196,110,974 See Notes to Financial Statements 4

71 WRITERS' GUILD - INDUSTRY HEAL TH FUND STATEMENTS OF BENEFIT OBLIGATIONS DECEMBER 31, 2015 AND 2014 CLAIMS CURRENTLY PAYABLE Claims payable and claims incurred but not reported $ ,624,000 $ 19,301,000 POSTEMPLOYMENT BENEFIT OBLIGATIONS Obligation for estimated future benefits based on participants' accumulated eligibility Obligation for extended coverage program 197,948, ,355, ,431, ,470, ,379, ,825,000 POSTRETIREMENT BENEFIT OBLIGATIONS Current retirees, beneficiaries and dependents Other participants fully eligible for benefits Other participants not yet fully eligible for benefits Projected retiree contributions 526,242, ,815, ,030, ,848, ,946, ,533,000 2,066,218,000 2,055, 196,000 {5,275,000} {5,888,000} 2,060,943,000 2,049,308,000 TOTAL BENEFIT OBLIGATIONS $ 2,396,946,000 $ 2,337,434,000 See Notes to Financial Statements 5

72 WRITERS' GUILD - INDUSTRY HEAL TH FUND STATEMENT OF CHANGES IN BENEFIT OBLIGATIONS FOR THE YEAR ENDED DECEMBER 31, 2015 CLAIMS PAYABLE AND CLAIMS INCURRED BUT NOT REPORTED Balance at beginning of year Claims reported and approved for payment, including benefits reclassified from benefit obligations Claims paid BALANCE AT END OF YEAR $ 19,301, ,310,000 {130,987,000} 24,624,000 POSTEMPLOYMENT BENEFIT OBLIGATIONS Balance at beginning of year Change in accumulated eligibility Net increase (decrease) in extended coverage benefits during the year attributed to Benefits earned and other changes Changes in actuarial assumptions Actuarial experience loss Plan amendments 268,825,000 35,593,000 7,788,000 (1,261,000) 1,845,000 {1,411,000} 6,961,000 BALANCE AT END OF YEAR TOTAL OBLIGATIONS OTHER THAN POSTRETIREMENT BENEFIT OBLIGATIONS 311,379, ,003,000 POSTRETIREMENT BENEFIT OBLIGATIONS Balance at beginning of year Net increase (decrease) during the year attributed to Benefits earned and other changes Changes in actuarial assumptions Actuarial experience gain Plan amendments BALANCE AT END OF YEAR TOTAL BENEFIT OBLIGATIONS AT END OF YEAR 2,049,308, ,826,000 (6,222,000) (50,922,000) {56,047,000} 2,060,943,000 $ 2,396,946,000 See Notes to Financial Statements 6

73 WRITERS' GUILD - INDUSTRY HEAL TH FUND NOTES TO FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2015 NOTE 1: PLAN DESCRIPTION AND FUNDING The Writers' Guild - Industry Health Fund (the Fund) is a multiemployer plan that was established June 16, 1968 pursuant to the collective bargaining agreement for the benefit of writers in the entertainment industry, the majority of whom are members of the Writers Guild of America. The Fund provides medical, dental, vision, wellness, prescription drug, life insurance, and accidental death and dismemberment benefits to eligible participant writers or their qualifying dependents. Retired participants who meet certain eligibility rules and their dependents are also eligible for certain benefits. The Fund is subject to the provisions of the Employee Retirement Income Security Act of (ERISA), as amended. The foregoing description of the Fund provides only general information. Participants should refer to the Summary Plan Description of the Fund for a more complete description of the Fund agreement and benefit provisions. This booklet is available on the Fund's website ( Participants' benefits are funded primarily by employer contributions. The Fund is self-insured with respect to its medical, dental, prescription drug programs, and wellness benefits. NOTE 2: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Accounting The accompanying financial statements have been prepared on the accrual basis of accounting. Use of Estimates The preparation of financial statements in accordance with accounting principles generally accepted in the United States of America requires the Fund's management to make estimates and assumptions which affect the reported amounts of assets, liabilities and the actuarial present value of benefit obligations, and the disclosures of contingencies, if any, at the date of the financial statements and additions to and deductions from plan assets and benefit obligations during the reporting period. Actual results may differ from those estimates. Investment Valuation and Income Recognition Investments are presented at fair value, determined as follows: Corporate bonds and notes are valued by pricing services based on yields currently available on comparable issues with similar credit ratings and broker quotes from dealers who are market makers in these investments. Common stocks are valued based on closing quoted market prices in active markets in which the securities are traded. Common collective trusts are valued based on the net asset value of the units of participation owned by the Fund at year end as determined by the trustees of the collective investment fund based on the fair value of the underlying investments of the fund. The net asset value is used as a practical expedient to estimate fair value. Limited partnerships are valued based on the net asset value of the partnership interests owned by the Fund at year end, as determined by the respective general partners of the limited partnerships based on the fair value of the underlying investments of the limited partnerships. The net asset value is used as a practical expedient to estimate fair value. In establishing the fair value of partnership investments, general partners take into consideration information from the financial statements of the companies in which they invest, as well as the currency in which the investments are denominated. See Report of Independent Auditors on Supplemental Information 7

74 NOTES TO FINANCIAL STATEMENTS NOTE 2: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - continued Money market funds are stated using a constant price (or amortized cost) of $1 per unit of participation, which approximates fair value. Purchases and sales of securities are recorded on the trade-date basis, dividend income is recognized as of the ex-dividend date and interest income is recognized as earned on the accrual basis. In accordance with the policy of presenting investments at fair value, net appreciation or depreciation (realized and unrealized gains and losses) in value is reported for investments bought and sold, as well as held, in the statement of changes in net assets available for benefits in the period in which it occurs. Employer Contributions and Employer Contributions Receivable Producers and employers that are signatory parties to the Writers Guild of America Theatrical and Television Basic Agreement (the Agreement), as amended, are required to contribute to the Fund a percentage of the participant's compensation for covered writing services. Effective May 2, 2015, the contribution rate increased from 8.5% to 9.0%. These contributions are recorded in the period in which the participants earned the related compensation. Employer contributions receivable represents contributions which relate to compensation earned during the current period but not received by year end. Management estimates uncollectable amounts each year, and an allowance for doubtful collections is established. As of December 31, 2015 and 2014, no provision for uncollectable amounts was considered necessary. The Fund conducts audits to monitor employers' compliance with their obligation to make these contributions. During the year ended December 31, 2015, additional employer contributions collected, net of refunds of amounts over-contributed, based on employer compliance audits and internal collection programs were approximately $1,507,000 and are included in employer contributions on the statement of changes in net assets available for benefits. These employer contributions are reported as income in the period in which they are received. Rebates Receivable Rebates receivable represent amounts due from prescription services and are accrued based upon subsequent and estimated future rebates. Management estimates uncollectable amounts each year, and an allowance for doubtful collections is established. As of December 31, 2015 and 2014, no provision for uncollectable amounts was considered necessary. Participant Contributions Under current applicable laws of the Consolidated Omnibus Budget Reconciliation Act (COBRA), participants who lose their eligibility for employer-paid coverage under the Fund may elect to pay contributions, based on a hypothetical premium amount, and continue to receive benefits for an additional 18 months (or 24 months if the participant has at least two years' earned eligibility during the most recent five consecutive years). To obtain coverage for their dependents, participants may pay a premium of $50 per month, which includes coverage for the participant's spouse and eligible dependents. See Report of Independent Auditors on Supplemental Information 8

75 NOTES TO FINANCIAL STATEMENTS NOTE 2: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - continued Benefits Paid Benefits are recognized when paid. Property and Equipment The cost of property and equipment that are utilized by the Fund and the related Producer-Writers Guild of America Pension Plan (the Plan) is allocated to each entity based upon the anticipated usage. Property and equipment are carried at cost less accumulated depreciation and amortization. Expenditures for maintenance and repairs are expensed as incurred while additions and improvements that extend the life of the asset are capitalized. Property and equipment are being depreciated on a straight-line basis over the estimated useful lives of the assets. The following is a summary of the estimated useful lives: Leasehold improvements Office furniture and equipment Computer equipment Computer software Remaining term of lease (or estimated useful life if shorter) 7 years 3 years 3 to 10 years Deferred Lease Obligation Rent expense is being recognized on a straight-line basis over the life of the lease. The cumulative difference between rent expense recognized and rental payments, as stipulated in the lease, is reflected as the deferred lease obligation on the statements of net assets available for benefits. Subsequent Events In preparing these financial statements, management of the Fund has evaluated events and transactions that occurred after December 31, 2015 for potential recognition or disclosure in the financial statements. These events and transactions were evaluated through October 14, 2016, the date that the financial statements were available to be issued. NOTE 3: FAIR VALUE MEASUREMENTS Generally accepted accounting principles define fair value as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date, establish a fair value reporting hierarchy and define three broad levels of inputs (the assumptions that market participants would use in pricing the asset or liability) as noted below: Level1 Inputs are unadjusted quoted prices in active markets for identical assets or liabilities that the reporting entity has the ability to access at the measurement date. Level2 Inputs are quoted prices for similar assets or liabilities in active markets, quoted prices for identical or similar assets or liabilities in markets that are not active or inputs that are derived principally from or corroborated by observable market data by correlation or other means. See Report of Independent Auditors on Supplemental Information 9

76 NOTES TO FINANCIAL STATEMENTS NOTE 3: FAIR VALUE MEASUREMENTS - continued Level3 Inputs to the valuation methodology are unobservable and significant to the fair value measurement. A financial instrument's level within the fair value hierarchy is based on the lowest level of any input that is significant to the fair value measurement. See Note 2 for more specific detail on valuation methodology. There have been no changes in the valuation methodology used during the year ended December 31, The availability of observable market data is monitored to assess the appropriate classification of financial instruments within the fair value hierarchy. Changes in economic conditions or model-based valuation techniques may require the transfer of financial instruments from one fair value level to another. In such instances, the transfer is reported at the end of the reporting period. For the year ended December 31, 2015, there were no transfers in or out of level 1, 2 or 3. As of December 31, 2015 and 2014, assets measured at fair value on a recurring basis are summarized by level within the fair value hierarchy as follows: Level 1 Level Level3 Total Fair Value Corporate bonds and notes Common stocks Money market funds Securities lending collateral pool $ 3,234 $ 228,566 $ 11,906,223 2,878 $ 228,566 3,234 11,906,223 2,878 Total investments in fair value hierarchy =$====3=,2=34= $ 12,137,667 =$===== Common collective trusts* Limited partnerships* Total investments at net asset value Total investments at fair value $ 12,140, ,978,458 15,590, ,569, ,710,287 Level 1 Level Level3 Total Fair Value Corporate bonds and notes Common stocks Money market funds Securities lending collateral pool $ $ 11,405,925 $ 8,366,241 3,382,732 15,003 $ 19,502 11,420,928 19,502 8,366,241 3,382,732 Total investments in fair value hierarchy $ ====== Common collective trusts* $ 23, 154,898 $ 34,505 ======== 23,189, ,871,970 Total investments at fair value $ 199,061,373 * These investments are valued using net asset value as a practical expedient, and have not been classified in the fair value hierarchy. See Report of Independent Auditors on Supplemental Information 10

77 NOTES TO FINANCIAL STATEMENTS NOTE 3: FAIR VALUE MEASUREMENTS - continued The following table represents a reconciliation for the years ended December 31, 2015 for assets measured at fair value on a recurring basis using Level 3 inputs: Corporate Bonds Common and Notes Stocks Total Balance at January 1, 2014 $ 409,943 $ 10,878 $ 420,821 Total gains or losses Unrealized gains (losses) (3,073) 8,624 5,551 Realized gains (losses) 1 1 Purchases 2,498 2,498 Sale proceeds {394,366} {394,366} Balance at December 31, ,003 19,502 34,505 Total gains or losses Unrealized gains (losses) Realized gains (losses) Purchases Sale proceeds {15,003} {19,502} {34,505} Balance at December 31, 2015 $ $ $ The following table sets forth a summary of the investments held by the Fund valued using net asset value at December 31, 2015: 2015 Fair Value 2014 Unfunded Redemption Commitments at Frequency (if Redemption December 31, 2015 Current!~ Eligiblel Notice Period Common collective trusts Limited partnerships (a) 146,978,458 15,590, ,871, days None 30 days 14 days $ 162,569,386 $ 175,871,970 $ (a) This category includes two limited partnerships that trade and invest in a diversified portfolio principally comprised of debt securities across the full maturity and rating spectrum of the U.S. high yield corporate debt market. NOTE 4: PROPERTY AND EQUIPMENT At December 31, 2015 and 2014, property and equipment consisted of the following: Leasehold improvements Office furniture and equipment Computer equipment Computer software Accumulated depreciation and amortization 2015 $ 689,643 $ 372,555 3,581,802 10,371,922 15,015,922 (7,470,063) ,382 1,550,550 11,449,468 13, 197,400 (7,983, 714) $ 7,545,859 $ 5,213,686 Depreciation and amortization expense for the year ended December 31, 2015, totaled $1,522, 118 and is included in general and administrative expenses on the statement of changes in net assets available for benefits. See Report of Independent Auditors on Supplemental Information 11

78 NOTES TO FINANCIAL STATEMENTS NOTE 5: RELATED PARTY TRANSACTIONS The Fund is administered by common management with the Plan. As such, certain costs of property and equipment, office expenses, labor costs and other administrative expenses are allocated between the Fund and the Plan. These administrative costs and expenses are directly allocated to the Fund and the Plan based upon methodologies developed for each department, taking into consideration their roles and responsibilities for the the Fund and the Plan. The total of the expenses allocated between the Fund and the Plan was $20,455,931 for the year ended December 31, The Fund's share of these expenses totaled $11,798, 170 for the year ended December 31, NOTE 6: COMMITMENTS In December 2014, the Fund and the Plan entered into a lease agreement for office space in Burbank, California, effective July 1, This lease is for a 12-year term with two five-year renewals at the option of the Fund and the Plan. The following is a schedule as of December 31, 2015 of future aggregate minimum rent payments payable by both the Fund and the Plan under the lease agreement for the years ended December 31: 2016 $ 1,384, ,426, ,469, ,513, ,558,782 Thereafter 11,329,716 $ 18,682,644 Rent expense allocated to the Fund for the year ended December 31, 2015 for the rental of property totaled $661, 739 and is included in general and administrative expenses on the statement of changes in net assets available for benefits. NOTE 7: PLAN TERMINATION It is the intent of the Trustees to continue the Fund in full force and effect. However, in order to safeguard against any unforeseen contingencies, the right to discontinue the Fund is reserved to the Trustees. In the event of termination the Trustees shall continue to satisfy or make provisions to satisfy the obligations of the Internal Revenue Code (the IRC). Any remaining Fund assets will be distributed in such manner as will, in the opinion of the Trustees, bring about the purpose of the Fund. Termination shall not permit any part of the Fund to be used for or diverted to purposes other than the exclusive benefit of the participants and their beneficiaries or for the payment of administrative expenses of the Fund. The Trustees have the right to change or discontinue the types and amounts of benefits under the Fund and the eligibility rules including the rules for extended, accumulated eligibility, and retiree coverage, even if extended eligibility has already been accumulated. NOTE 8: TAX STATUS The Internal Revenue has recognized the Fund as exempt from federal income taxation under Section 501 (a) of the Internal Revenue Code, described in Section 501 (9), as stated in its latest determination letter dated July 14, The Internal Revenue stated the Fund, as then designed, was in compliance with the applicable requirements of the Internal Revenue Code (the Code). The Fund has been amended since receiving the determination letter. However, management believes that the Fund is currently designed and being operated in compliance with the applicable requirements of the Code. See Report of Independent Auditors on Supplemental Information 12

79 NOTES TO FINANCIAL STATEMENTS NOTE 8: TAX STATUS - continued Generally accepted accounting principles require management to evaluate tax positions taken and recognize a tax liability if the organization has taken an uncertain position that more likely than not would not be sustained upon examination by the Internal Revenue. Management has evaluated the tax positions taken by the Fund and concluded that as of December 31, 2015 there are no uncertain positions taken or expected to be taken that would require recognition of a liability or disclosure in the financial statements. The Fund is subject to routine audits by taxing jurisdictions; however, there are currently no audits in progress for any tax periods. NOTE 9: ACTUARIAL PRESENT VALUE OF BENEFIT OBLIGATIONS Claims Incurred But Not Reported Benefit obligations at December 31 for health claims incurred by participants but not reported at that date are estimated by the Fund's actuary in accordance with accepted actuarial principles. Benefits payable to participants include amounts for claims that have been processed but unpaid at year end. Accumulated Eligibility The accumulated eligibility benefit obligation represents the estimated future benefit coverage earned as of December 31. The obligation is calculated based on average monthly claim amounts and the number of eligible participants per month for the period of future coverage that extends until December Participant-earned eligibility depends on recent accumulated earnings. Eligibility is earned on an annual basis, beginning in the quarter of the first reported earnings. The Fund has four contribution earnings cycles coinciding with end of calendar quarters, depending on when the initial period eligibility is earned. The schedule below reflects the contribution earnings cycle and related eligibility periods: Annual Contribution Earnings Cycle January through December April through March July through June October through September Related Eligibility Period April through March July through June October through September January through December Initial eligibility is earned based upon a minimum reportable compensation amount during one calendar quarter. Once this initial eligibility is met, continued eligibility is determined on annual earnings cycles. The minimum amounts to gain initial eligibility and to continue eligibility on an annual basis are as follows: July 1, 2015 July 1, 2014 July 1, 2013 $ $ $ 37,368 36,547 35,568 Should a writer not have sufficient earnings to qualify for regular employer-paid coverage under the Agreement, the writer may be eligible for coverage in subsequent quarterly periods. This extension of coverage will be provided without cost to the writer and precedes the extended coverage program benefits provided without cost to the writer or any COBRA coverage the writer may be entitled to purchase. Qualification for this extension of eligibility requires that the writer have reported annual earnings of $250,000 or more in the last annual earnings cycle. See Report of Independent Auditors on Supplemental Information 13

80 NOTES TO FINANCIAL STATEMENTS NOTE 9: ACTUARIAL PRESENT VALUE OF BENEFIT OBLIGATIONS - continued Extended Coverage Program The extended coverage program benefit obligation represents the actuarial present value of those estimated future benefits that are attributed to participant earnings rendered to December 31. Extended coverage program benefits include future benefits expected to be paid to or for (1) participants and their beneficiaries and dependents currently receiving benefits under the extended coverage program and (2) active participants and their beneficiaries and dependents after they no longer meet the eligibility requirements for active coverage or accumulated eligibility coverage and have met the requirements for eligibility under the extended coverage program. Effective April 1, 2000, writers were credited with a point for each year of regular, employer paid eligibility commencing on and after January 1, An additional point may be credited for each earnings cycle in which a writer earns $100,000 (as adjusted per the Basic Agreement to $125,000 effective July 1, 2014) or more in covered compensation, and another additional point may be credited for each earnings cycle in which a writer earns $200,000 or more in covered compensation (as adjusted per the Basic Agreement to $250,000 effective July 1, 2014). Once a writer accumulates a sufficient number of points (minimum of 10, maximum of 50), the points may be applied to provide an extension of benefits provided by the Fund should the writer not have sufficient earnings to qualify for regular employer-paid coverage and coverage based on accumulated eligibility credits. The extension of coverage will be provided without cost to the writer until the earlier of eligibility for postretirement benefits or exhaustion of these benefits, and will precede any COBRA coverage the writer may be entitled to purchase. The extension of coverage reduces the participant's accumulated points by 1.5 points or 2.5 points each quarter of extended coverage, depending on selected benefits coverage. The following were significant assumptions used in the actuarial present value of the extended coverage program benefits obligation calculation as of December 31, 2015 and 2014: Discount rate % (3.08% for 2014). Rates of mortality after employment - RP-2014 White Collar Annuitant Table, projected generationally with Scale MP Changes in assumptions since last actuarial valuation - the discount rate increased and future trend rates for medical and prescription drug costs were updated. Plan amendment - a new contract with a prescriptions service provider is expected to lower prescription drug costs. For measurement purposes, the following health care cost trend rates were assumed in the valuations as of December 31, 2015 and 2014: Medical Prescription drug Dental % graded to 5% over 6 years 11 % graded to 5% over 12 years 5% % graded to 5% over 5 years 10% graded to 5% over 10 years 5% See Report of Independent Auditors on Supplemental Information 14

81 NOTES TO FINANCIAL STATEMENTS NOTE 9: ACTUARIAL PRESENT VALUE OF BENEFIT OBLIGATIONS - continued Actives' retirement rates: Ages % 2% % 3.5 % 55 5% 5% % 6% 59 7% 7% % 12.5 % % 15 % % 30 % % 25 % % 50 % % 100 % If the 2015 assumed health care cost trend rates increased by one percentage point, the extended coverage program obligation as of December 31, 2015 would increase by approximately $9,741,000. Postretirement Benefit Obligations The postretirement benefit obligation represents the actuarial present value of those estimated future benefits that are attributed to participant earnings and length of earned eligibility in the Fund to December 31. Postretirement benefits include future benefits expected to be paid to or for (1) currently retired participants and their beneficiaries and dependents and (2) active employees and their beneficiaries and dependents after retirement from service under the Agreement. Prior to an active participant's full eligibility date, the postretirement benefit obligation is the portion of the expected postretirement benefit obligation that is attributable to that participant's earnings to the valuation date. Significant assumptions used in the valuations of the postretirement benefit obligation for 2015 were as follows: Discount rate % (4.03% for 2014). Rates of mortality after retirement - RP-2014 White Collar Annuitant Table, projected generationally with Scale MP Changes in assumptions since last actuarial valuation - the discount rate increased and future trend rates for medical and prescription drug costs and the Part D subsidy were updated. Plan amendment - a new contract with a prescriptions service provider is expected to lower prescription drug costs. For measurement purposes, the following health care cost trend rates were assumed in the valuations as of December 31, 2015 and 2014: Medical Prescription drug Dental % graded to 5% over 6 years 11 % graded to 5% over 12 years 5% % graded to 5% over 5 years 10% graded to 5% over 10 years 5% See Report of Independent Auditors on Supplemental Information 15

82 NOTES TO FINANCIAL STATEMENTS NOTE 9: ACTUARIAL PRESENT VALUE OF BENEFIT OBLIGATIONS - continued Actives' retirement rates: Ages % 2% % 3.5 % 55 5% 5% % 6% 59 7% 7% % 12.5 % % 15 % % 30 % % 25 % % 50 % % 100 % The health care cost trend rate assumption has a significant effect on the amounts reported. If the assumed rates increased by one percentage point, the postretirement obligation as of December 31, 2015 would increase by approximately $582,432,000. The Fund's deficiency of net assets over benefit obligations at December 31, 2015 and 2014 relates primarily to the postretirement benefit obligation, the funding of which is not covered by the contribution rate provided by the current collective bargaining agreement. It is expected that the deficiency will be funded through future increases in the collectively bargained contribution rates and changes to benefit and eligibility levels. The actuarial present values of the expected postretirement and extended coverage program benefit obligations are estimates determined by an independent consulting actuary. These estimates result from applying assumptions to historical claims cost data to estimate future annual incurred claims costs per participant, adjusted for the time value of money (through discounts for interest) and the probability of payment (by means of decrements such as those for death, disability, withdrawal, or retirement) between the valuation date and the expected date of payment. These estimates are further adjusted to reflect the portion of those costs expected to be borne by Medicare, the participants, and other providers. The actuarial calculations also consider the Patient Protection and Affordable Care Act (the PPACA) and the companion Health Care and Education Reconciliation Act, which made certain changes and adjustments to the PPACA, and were signed into law (hereafter referred to as the Healthcare Reform Acts) in March The actuarial assumptions used to determine the present value of health claims incurred, but not reported, accumulated eligibility benefit obligations, accumulated extended coverage program benefit obligations and accumulated postretirement benefit obligations, as described above, are based on the presumption that the Fund will continue. Were the Fund to terminate, different actuarial assumptions, and other factors might be applicable in determining the actuarial present value of benefit obligations. Medicare Part D On December 8, 2003, the Medicare Prescription Drug Improvement and Modernization Act (the Act) was signed into law. The Act introduced a prescription drug benefit for Medicare-eligible retirees starting in Beginning with the year ended December 31, 2004, the Fund has determined the benefits provided by the Fund are actuarially equivalent to Medicare Part D under the Act and has incorporated the net effect of the Act in the calculation of postretirement benefit obligations. See Report of Independent Auditors on Supplemental Information 16

83 NOTES TO FINANCIAL STATEMENTS NOTE 9: ACTUARIAL PRESENT VALUE OF BENEFIT OBLIGATIONS - continued Benefit costs starting in 2006 were lower as a result of receiving the Medicare prescription drug subsidy from the new Medicare provisions. The approach used to measure this impact as reported on the statement of changes in benefit obligations as recognition of Medicare Part D is based on guidance published by the Centers for Medicare and Medicaid s and relevant guidance from Accounting Standards Codification Topic 715 (ASC 715) (formerly Financial Accounting Standards Board Staff Position 106-2). The following table summarizes the effect of the Act with respect to the calculation of postretirement benefit obligations as reported on the statement of changes in plan benefit obligations for the year ended December 31, 2015: Accumulated Postretirement Benefit Obligation (APBO) December 31, 2015 December 31, 2014 Net effect of subsidy on changes in APBO Before After Effect of Medicare Part D Medicare Part D Medicare Part D $ 2, 112,842,000 $ 2,060,943,000 $ $ 2, 163,016,000 $ 2,049,308,000 $ 51,899, ,708,000 (61,809,000) Expected benefit payments Actual benefit payments Expected subsidy receipts Received subsidy receipts $ 27,408,000 $ 26,760,000 $ 961,000 $ 1,397,000 NOTE 10: SECURITIES LENDING AGREEMENT The Fund has a Securities Lending Agreement (the Agreement) with The Northern Trust Company (Co Trustee), which allows the Co-Trustee to lend eligible securities held by the Plan to certain borrowers. Under the Agreement, the Co-Trustee enters into loans pursuant to the Agreement, and receives collateral having a market value of not less than the collateral requirement (each as defined in the Agreement) such that all loaned securities are fully collateralized at inception of the loan. The Co-Trustee is responsible for providing an adequate level of collateral in an amount at least equal to 102% and 105% of the market value of the loaned U.S. and non-u.s. securities, respectively. The collateral is limited to cash managed by the Co-Trustee in accordance with the Agreement. Cash collateral is invested and reinvested into a pooled fund with other securities lending customers' collateral assets pursuant to investment guidelines set forth in the Agreement. Both the investments made with the cash collateral and the securities loaned are marked-to-market on a daily basis. Subject to the terms of the Agreement, in the event a borrower fails to return any loaned securities due to an act of insolvency, the Co-Trustee shall take steps to liquidate the collateral investments in connection with loans to the borrower and obtain replacement securities. If the collateral liquidation proceeds are insufficient to replace the loaned securities, the Co Trustee shall pay such additional amounts as are necessary to make the replacement. If the Co-Trustee is unsuccessful in obtaining replacement securities, the proceeds of the liquidation of the collateral investments shall be credited to the Fund's cash account in an amount equal to the market value of the loaned securities not returned as of the date of the credit. Although securities lending activities are collateralized as described above, and although the terms of the securities lending agreement with the Co-Trustee require the bank to comply with government rules and regulations related to the lending of securities held by ERISA plans, the securities lending program involves both market and credit risks. In this context, market risk refers to the possibility that the borrowers of securities will be unable to collateralize their loan upon a sudden material change in the fair value of the loaned securities or the collateral, or that the Co-Trustee's investment of cash collateral received from the borrowers of the Fund's securities may be subject to unfavorable market fluctuations. Credit risk refers to the possibility that counter-parties involved in the securities lending program may fail to perform in accordance with the terms of their contracts. See Report of Independent Auditors on Supplemental Information 17